Internal Revenue Code · 26 U.S.C.
§ 6050Z. Reports relating to long-term care premium statements
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6050Z
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 29, 2022 by Pub. L. 117–328
- Length
- 4 subsections · 414 words · about 2 min to read
- Cross-references
- cites 1; cited by 1 Code section and 2 other regulations
In the case of contracts or coverage covering more than one insured, the return and statement required by subsections (a) and (b) shall identify only the portion of the premium that is properly allocable to the insured in respect of whom the return or statement is made.
If any individual to whom a return is required to be furnished under subsection (b) requests that such a return be furnished at any time before the close of the calendar year, the person required to make the return under subsection (b) shall comply with such request and shall furnish to the Secretary at such time a copy of the return so provided.
(Added Pub. L. 117–328, div. T, title III, § 334(d)(1), Dec. 29, 2022, 136 Stat. 5371.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Cited in 2 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 117–328
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 61 INFORMATION AND RETURNS
- Subchapter A Returns and Records
- Part III INFORMATION RETURNS
- Subpart B Information Concerning Transactions With Other Persons
Nearby sections
- § 6050V Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
- § 6050W Returns relating to payments made in settlement of payment card and third party network transactions
- § 6050X Information with respect to certain fines, penalties, and other amounts
- § 6050Y Returns relating to certain life insurance contract transactions
- § 6050Z Reports relating to long-term care premium statements
- § 6050AA Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to distributions made after the date which is 3 years after Dec. 29, 2022, see section 334(e) of Pub. L. 117–328, set out as an Effective Date of 2022 Amendment note under section 72 of this title.